Current Attempt in Progress At December 31, 2022, the trading debt securities for Ivanhoe, Inc. are as follows. Security Cost Fair Value A $17,900 $15,900 B 12,600 13,700 C 22,800 19,200 $53,300 $48,800 (a) Prepare the adjusting entry at December 31, 2022, to report the securities at fair value. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter O for the amounts.) Date Account Titles and Explanation Debiti Credit Dec. 31